Relevant bibliographies by topics / SFAS 142

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'SFAS 142'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 March 2023

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Journal articles on the topic "SFAS 142"

1

Han, Lei, and Daniel F. Hsiao. "Examination of firm performance following the early adoption of SFAS 142." International Journal of Accounting & Information Management 25, no. 2 (2017): 138–76. http://dx.doi.org/10.1108/ijaim-09-2015-0062.

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Purpose The purpose of this study is to investigate the long-term performance of firms that early adopted Statement of Financial Accounting Standard 142 (SFAS 142). Design/methodology/approach In particular, the paper focuses on a relatively lengthy time frame after the standard became effective in 2002 and examines whether the firms which early adopted SFAS 142 exhibit different characteristics from their non-early adopting counterparts when comparing operating returns, stock returns and earnings quality over the same time period. Profit margin, return on assets and return on equity are used
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Sevin, Suzanne, Richard Schroeder, and Sak Bhamornsiri. "Transparent financial disclosure and SFAS No. 142." Managerial Auditing Journal 22, no. 7 (2007): 674–87. http://dx.doi.org/10.1108/02686900710772582.

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Nurnberg, Hugo, and Jan Sweeney. "Understanding Accounting for Business Combinations: An Instructional Resource." Issues in Accounting Education 22, no. 2 (2007): 255–84. http://dx.doi.org/10.2308/iace.2007.22.2.255.

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In explaining Statement No. 141, Business Combinations (SFAS No. 141, FASB 2001b) and Statement No. 142, Goodwill and Other Intangible Assets (SFAS No. 142, FASB 2001c), accounting textbooks do not adequately describe the theoretical choices the FASB considered or the economic and political context in which the FASB developed these statements. This instructional resource fills that gap. It compares purchase, pooling of interests (hereafter, pooling), and fresh start accounting, as well as various methods of accounting for goodwill under purchase and fresh start accounting; it also discusses th
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Jarva, Henry. "Economic consequences of SFAS 142 goodwill write-offs." Accounting & Finance 54, no. 1 (2012): 211–35. http://dx.doi.org/10.1111/j.1467-629x.2012.00495.x.

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Sevin, Suzanne, and Richard Schroeder. "Earnings management: evidence from SFAS No. 142 reporting." Managerial Auditing Journal 20, no. 1 (2005): 47–54. http://dx.doi.org/10.1108/02686900510570696.

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Bens, Daniel A., Wendy Heltzer, and Benjamin Segal. "The Information Content of Goodwill Impairments and SFAS 142." Journal of Accounting, Auditing & Finance 26, no. 3 (2011): 527–55. http://dx.doi.org/10.1177/0148558x11401551.

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Anantharaman, Divya. "Understanding the evolution of SFAS 141 and 142: An analysis of comment letters." Research in Accounting Regulation 27, no. 2 (2015): 99–110. http://dx.doi.org/10.1016/j.racreg.2015.09.001.

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Bini, Mauro, and Chiara Della Bella. "Determinants of market reactions to goodwill write‐off after SFAS 142." Managerial Finance 33, no. 11 (2007): 904–14. http://dx.doi.org/10.1108/03074350710823854.

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Hossain, David, J. Gregory Kunkel, and Edward Lance Monsour. "Triocracy and the Dynamics of Standard Setting: A Comparative Study of FASB's Deliberation Process on SFAS No. 133 and SFAS No. 141/142." i-manager’s Journal on Management 3, no. 4 (2009): 11–22. http://dx.doi.org/10.26634/jmgt.3.4.198.

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Zhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and
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Dissertations / Theses on the topic "SFAS 142"

1

Esser, Maik. "Goodwillbilanzierung nach SFAS 141/142 : eine ökonomische Analyse /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013046583&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Mintchik, Natalia Maksimovna. "The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc4731/.

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This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies involved in merging and acquisition activity decreased after the adoption of SFAS 141, 142. Test results
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Sellhorn, Thorsten. "Goodwill impairment : an empirical investigation of write-offs under SFAS 142 /." Frankfurt am Main ; New York, NY : Peter Lang, 2004. http://www.loc.gov/catdir/toc/fy054/2005276482.html.

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OLANTE, MARIA ELENA. "Overpayment nelle operazioni di acquisizione ed Impairment dell'Avviamento - un'analisi del contesto statunitense." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/756.

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La contabilizzazione delle operazioni di M&A è radicalmente mutata nel corso degli ultimi dieci anni, nel contesto statunitense come in quello europeo. A seguito di tali cambiamenti l’ammontare di goodwill (avviamento) iscritto nei bilanci di molte società si è incrementato. Questo studio si propone in primo luogo di far luce sulla reliability di tali valori analizzando le cause della svalutazione del goodwill, a partire dall’ipotesi essa sia causata in molti casi dal pagamento di un prezzo eccessivo da parte dell’impresa acquirente, piuttosto che essere la conseguenza di eventi successivi all
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OLANTE, MARIA ELENA. "Overpayment nelle operazioni di acquisizione ed Impairment dell'Avviamento - un'analisi del contesto statunitense." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/756.

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La contabilizzazione delle operazioni di M&A è radicalmente mutata nel corso degli ultimi dieci anni, nel contesto statunitense come in quello europeo. A seguito di tali cambiamenti l’ammontare di goodwill (avviamento) iscritto nei bilanci di molte società si è incrementato. Questo studio si propone in primo luogo di far luce sulla reliability di tali valori analizzando le cause della svalutazione del goodwill, a partire dall’ipotesi essa sia causata in molti casi dal pagamento di un prezzo eccessivo da parte dell’impresa acquirente, piuttosto che essere la conseguenza di eventi successivi all
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6

Cohen, Maria, and Helene Häggqvist. "STOR PÅVERKAN PÅ VINST PER AKTIE MED NY REDOVISNINGSSTANDARD?" Thesis, Uppsala University, Department of Business Studies, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9088.

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<p>Syftet med denna uppsats är att undersöka om svenska koncerners resultat och nyckeltal påverkats av den standardändring som infördes i USA från och med årsskiftet 2001/2002, SFAS 142. Detta för att kunna generalisera resultatet till den svenska marknaden i och med att IFRS 3 implementeras under 2005. Vår undersökning, som genomförts med en jämförande ekonomisk utvärderingsmetod, visar att samtliga undersökta koncerner redovisar ett synbart högre resultat och en urskiljbar högre vinst per aktie. Vi kan konstatera att vid såväl ett positivt som ett negativt resultat är standardändringen gynns
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Guragai, Binod. "Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras." Thesis, University of North Texas, 2017. https://digital.library.unt.edu/ark:/67531/metadc984135/.

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Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or transitory in nature, and also suggests that income classified as transitory has minimal relevance in firm valuation. Finance and management literature, however, suggest that firms discontinue operations to strategically utilize their scarce resources. Assuming that discontinued operations are a result
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Nygren, Ulrika. "Determination of actinides using ICP-SFMS /." Luleå : Luleå tekniska universitet/Tillämpad kemi och geovetenskap/Kemi, 2006. http://epubl.ltu.se/1402-1544/2006/14/.

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Reiland, Michael. "Derecognition - Ausbuchung finanzieller Vermögenswerte : eine Analyse der Regelungen in IAS 39, SFAS 140 und FRS 5 /." Düsseldorf : IDW-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015011754&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Hsu, Huai-wen, and 許懷文. "An Investigation of the Difference between SFAS No.121 and SFAS No.142/144." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/47146074433748214807.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>98<br>This paper investigates whether the adoption of SFAS No.142/144 improves the quality of reported impairments. Specifically, this paper compares the extent to which economic factors and reporting incentives affect the magnitude of asset impairments between the SFAS No.121 regime and SFAS No.142/144 regime. The empirical results reveal that, comparing to the SFAS No.121 regime, the association between asset impairments asset and economic factors is greater in SFAS No.142/144 regime. On the ther hand, the association between asset impairments and reporting ince
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Books on the topic "SFAS 142"

1

Esser, Maik. Goodwillbilanzierung nach SFAS 141/142: Eine ökonomische Analyse. P. Lang, 2005.

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2

J, Mard Michael, ed. Valuation for financial reporting: Intangible assets, goodwill, and impairment analysis, SFAS 141 and 142. John Wiley & Sons, 2002.

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3

Sellhorn, Thorsten. Goodwill Impairment: An Empirical Investigation of Write-Offs under SFAS 142. Peter Lang International Academic Publishers, 2018.

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Goodwill impairment: An empirical investigation of write-offs under SFAS 142. Peter Lang, 2004.

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Focken, Elke Maren Thalke. Die Bilanzierung des Goodwill nach SFAS 141/142: Eine sinnvolle Konzeption zur Steigerung der Informationsqualität? Lang, 2006.

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SFAS 141 & 142 update: For use with Advanced accounting sixth edition. McGraw Hill Higher Education, 2001.

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Foundation, Financial Executives Research, and Gregory J. Millman. M&A in the Post SFAS 141 & 142 Environment: Practitioners Speak Out. Financial Executives Research Foundation, Inc., 2001.

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Hitchner, James R., Michael J. Mard, Steven D. Hyden, and Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 & 142. Wiley, 2002.

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Hitchner, James R., Michael J. Mard, Steven D. Hyden, and Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 And 142. Wiley & Sons, Incorporated, John, 2002.

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Hitchner, James R., Michael J. Mard, Steven D. Hyden, and Mark L. Zyla. Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 And 142. Wiley & Sons, Incorporated, John, 2007.

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Book chapters on the topic "SFAS 142"

1

"Comparing SFAS 141 with SFAS 141R." In Business Combinations with SFAS 141R, 157, and 160. John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9780470506660.ch5.

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"Allocation of Purchase Price(SFASs 141R and 142)." In Fair Value for Financial Reporting. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119202943.ch5.

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Ríos-Lugo, M., H. Hernández-Mendoza, B. González-Rodríguez, and E. Guzmán. "Determination of arsenic in groundwater by Sector-Field ICP-MS (ICP-SFMS)." In Arsenic in the Environment - Proceedings. CRC Press, 2016. http://dx.doi.org/10.1201/b20466-122.

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Conference papers on the topic "SFAS 142"

1

Takeuchi, Ryota, Hidetsugu Ishimaru, Hideaki Yamashita, Shota Yabui, and Tsuyoshi Inoue. "Experimental Evaluation of Dynamic Characteristics of Circular Arc Spring Dampers for Rotating Machinery." In ASME Turbo Expo 2020: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/gt2020-15113.

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Abstract This study presents an experimental evaluation of the dynamic characteristics of the circular arc spring damper (CASD), which attenuates the vibration of rotating machinery. The CASD is a novel type of fluid film damper that has two or more arc-shaped beams and dual slits (radial clearances) formed by wire electric discharge machining (WEDM). A major advantage of CASDs over conventional Squeeze Film Dampers (SFDs) with squirrel-cage springs is their compactness and low weight. The concept of CASDs was originally proposed by Kanki et al. in 2005. However, the basic characteristics of t
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